It uses a 12AU7A as its input stage, and a 6080 in a cathode follower configuration as its output stage. The output is capacitively coupled (the only cap in the audio path), and has an output impedance of about 120 Ohms making it an amp suited mainly for higher impedance headphones. (I'd suggest 300 Ohms and up, but some will find it fine for cans down to 100 Ohms.)
Read more at http://www.innerfidelity.com/content/marvelously-addictive-bottlehead-crack#825Ssd1AvxELIUMV.99
Philjolet,
i found the above at a link from the Bottlehead website.
if you use a lower impedance headphone like the 32 Ohms you are intending, not only with you end up cranking the volume knob to get more SPL but you will also tax the circuit to output more current into your 32 Ohms headphones (to get an adequate voltage swing to create that SPL). That might work against/tax the Crack unit & it's possible that bass response will suffer. I'm not sure about the bass response being down 3dB. I'd also like to know how Zavato came to this conclusion...
the manuf is suggesting headphones with 300 Ohms impedance & higher.